Bayside Bookstore had 500 units on hand at January 1, costing $10 cach. Purchases and sales during the month of January were as follows: Date Purchases Sales Jan. 14 380 @ $15 15 250 @ $11 27 250 @ $12 29 260 @ $17 Bayside does not maintain perpetual inventory records. According to a physical count, 360 units were on hand at January 31, The cost of Goods Sold at January 31, under the LIFO method is: O a $7,150 Ob. 87.400 OC. $6,540 d. 58,750